Addressing a Broad Scope SEA Research Agenda

Editorial Note

Abstract

As global warming, carbon credits, deforestation, pollution and resource de
pletion have now become major issues of national and international government, media and community attention, SEA researchers find themselves in the unaccustomed position of increasingly occupying centre stage in matters of na
tional and global importance. This is a long way from our traditional role as fringe dwellers and prophets in a capital 
markets dominating accounting research and practice world. Given the fashionable trend towards researching environ
mental KPIs, carbon accounting and the like, there are significant risks. First there is the risk that traditional finance 
focussed researchers, seeing opportunities for research grants and consultancies, will capture the agenda and move it towards a strategy of societal pacification and corporate profit preservation. Second there is the risk that the overall social and environmental responsibility program will be hijacked by an exclusive focus on compliance measurement systems for environmental impact.